Decoding of Ambisonics representations for a stereo loudspeaker or headphone setup is known for first-order Ambisonics, e.g. from equation (10) in J. S. Bamford, J. Vender-kooy, “Ambisonic sound for us”, Audio Engineering Society Preprints, Convention paper 4138 presented at the 99th Convention, October 1995, New York, and from XiphWiki-Ambisonics http://wiki.xiph.org/index.php/Ambisonics#Default_channel_conversions_from_B-Format. These approaches are based on Blumlein stereo as disclosed in GB patent 394325.
Another approach uses mode-matching: M. A. Poletti, “Three-Dimensional Surround Sound Systems Based on Spherical Harmonics”, J. Audio Eng. Soc., vol. 53(11), pp. 1004-1025, November 2005.